Company No: 11656300 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	David James Lister
	Trudi Lister

REGISTERED OFFICE	The Limes
	Church Hill
	Easingwold
	YO61 3JU
	United Kingdom

COMPANY NUMBER

11656300 (England and Wales)

ACCOUNTANT	Brodericks (York) Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	205		355
		205		355
Current assets
Stocks		0		12,600
Debtors	4	107,699		135,684
Cash at bank and in hand	5	24,618		7,360
		132,317		155,644
Creditors: amounts falling due within one year	6	( 79,319)		( 135,829)
Net current assets		52,998		19,815
Total assets less current liabilities		53,203		20,170
Net assets		53,203		20,170
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		53,103		20,070
Total shareholders' funds		53,203		20,170

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of David Lister Consultancy Limited (registered number: 11656300) were approved and authorised for issue by the Board of Directors on 14 January 2026. They were signed on its behalf by:

David James Lister Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

David Lister Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Limes, Church Hill, Easingwold, YO61 3JU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 December 2024	2,989		2,989
At 30 November 2025	2,989		2,989
Accumulated depreciation
At 01 December 2024	2,634		2,634
Charge for the financial year	150		150
rounding difference	0		0
At 30 November 2025	2,784		2,784
Net book value
At 30 November 2025	205		205
At 30 November 2024	355		355

4. Debtors

	2025		2024
	£		£
Other debtors	107,699		135,684

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	24,618		7,360

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	1,287		8,672
Taxation and social security	78,032		127,156
Other creditors	0		1
	79,319		135,829

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100